Mergers and acquisitions are difficult. It’s an exercise in valuation—and determining the assets and liabilities of the acquisition target is a massive undertaking. Amid the frenzy of deadline-driven, confidential due diligence, things get overlooked: no process is perfect, and usually the overlooked elements are simply the price of doing business. Sometimes, though, the overlooked items have the potential for catastrophe—like cyber risk liabilities in the acquired business’ digital infrastructure...Read here
